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2017 (5) TMI 1732 - HC - VAT and Sales TaxWhether the assessment made on the supply of printing material under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959, could be sustained? - HELD THAT - The issue decided in the case of STATE OF TAMIL NADU VERSUS PREMIER LITHO WORKS AND ANOTHER 2009 (7) TMI 1159 - MADRAS HIGH COURT where it was held that The assessing officer had no evidence before him to come to a conclusion that the labels printed by the first respondent are marketable, though not actually marketed. There was also no evidence on record to show that the printing of labels is not incidental, but primary. Revision dismissed.
Issues Involved:
Challenge to assessment on supply of printing material under Section 3-B of Tamil Nadu General Sales Tax Act, 1959. Detailed Analysis: Issue 1: Assessment on supply of printing material under Section 3-B of Tamil Nadu General Sales Tax Act, 1959 The High Court considered the legal issue of whether the assessment made on the supply of printing material under Section 3-B of the Tamil Nadu General Sales Tax Act, 1959, could be sustained. The Court referred to earlier decisions that had addressed the same point and ruled against the Revenue. Notably, the Court cited specific cases such as State of Tamil Nadu Vs. Premier Litho Works and another, along with other judgments, which had already decided against the Revenue on this issue. The Court highlighted that a similar issue had been taken to the Supreme Court in Civil Appeal No.10162 of 2010, which was also dismissed by the Supreme Court. Consequently, based on the precedents and decisions cited, the Court dismissed the Tax Case Revision filed by the Revenue, emphasizing that no costs were to be awarded. This judgment demonstrates the significance of legal precedents and the weight given to previous decisions in similar cases. The Court's reliance on established rulings and the dismissal of the Revenue's challenge underscore the importance of consistency and adherence to legal principles in tax assessments. The detailed references to specific cases and the outcome of the Supreme Court appeal provide a comprehensive understanding of the legal context and the basis for the Court's decision.
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